Journalism

Urgent reminder!Invoice without these "three words", all can not be reimbursed!Accountant receives immediately returns!

2021-03-04

Such invoices are not reimbursable

We must pay attention to the audit at the end of the year!


First of all, let's take a look at this kind of invoice



From 1 March 2018:


All oil product invoices must be issued through the product oil invoice issuing module in the new VAT invoice management system.


Product oil invoice It refers to the special VAT invoice (hereinafter referred to as "special invoice for refined oil") and ordinary VAT invoice issued for the sale of gasoline, diesel, aviation kerosene, naphtha, solvent oil, lubricating oil, fuel oil, etc.


The so-called new system refers to the decision of the State Administration of Taxation to implement the new VAT invoice management system step by step throughout the country since 2015, that is, to upgrade the original VAT invoice management system, which is to integrate, upgrade and improve the VAT anti-counterfeiting tax control system, special VAT invoice tax control system for freight transportation industry, audit system and tax digital certificate system.


Through the Internet, the tax authorities can upload the invoice data to the tax authorities in real time and generate the electronic account of VAT invoice, which can be used as the basis for tax declaration, invoice data inspection, tax source management, data analysis and utilization.


Note that the types of invoices mentioned above are:


(1) VAT special invoice


(2) VAT invoice


(3) VAT invoice (volume)


(4) VAT electronic invoice


Specifically, it looks like this:



Please pay special attention to the words "refined oil" in the upper left corner of the invoice.


1. Correctly select the tax classification code of goods and services.


2. "Ton" or "liter" should be selected in "unit" column of invoice, and "quantity" column of blue ink invoice is required and not "0".At the same time, the corresponding model and unit should also be filled in completely.


For taxpayers, the problem is what kind of invoice they want


1. VAT special invoice: This is used for deduction. Of course, if it is a unit purchase, it can be required to issue it. However, some gas stations may have the lag problem of centralized issuing.Before the existence of gas stations are not willing to issue the situation, with the gas card, after the actual consumption can also issue a special invoice.Here we still need to be vigilant against the risk of individual vehicle driving unit using special oil invoice.The information of the special invoice must be complete and accurate, and the words "refined oil" should be added to the new sample.


2. Ordinary VAT invoice (in the form of couplet and volume, the voucher type is similar to the previous one) For ordinary invoice, according to the current rules, enterprises [including companies, non corporate legal persons, enterprise branches, sole proprietorship enterprises, partnership enterprises and other enterprises]: the name and taxpayer identification number or unified social credit code must be provided, and others can not be filled in, such as government agencies, individuals, etc.


3. VAT electronic ordinary invoice: It is treated as normal invoice.


For financial personnel, if the invoice previously received is a general machine printed or named invoice, it is still available if it is issued on or before February 28, 2018. If the invoice is issued on or after March 1, 2018, reimbursement and deduction must be made with the new invoice. At present, electronic invoice can only issue ordinary VAT invoice.


Here comes the standard for oil ticket reimbursement

Don't know, quickly collect!


There are new standards for fuel ticket (including roll ticket) style, reimbursement notice and code abbreviation!


Gasoline, diesel oil, aviation kerosene, naphtha, solvent oil, lubricating oil, fuel oil and other refined oil shall be issued according to the new requirements of the State Administration of taxation. The invoice date is March 1, 2018 and after. The specific requirements of oil ticket are as follows:


1. "Refined oil" is printed in the upper left corner of the special invoice for refined oil, ordinary invoice and electronic ordinary invoice, but there is no such requirement for ordinary invoice (volume type);


2. The "quantity" column of special invoice for refined oil, ordinary invoice and electronic ordinary invoice must be entered, and "ton" or "liter" must be selected in the column of "unit";The "quantity" column of the ordinary invoice (volume type) must be entered (there is no unit option for the volume invoice, and the unit of the default quantity is "liter");


3. Taxpayer identification number of all types of oil product invoice must be filled in (see Annex 1 for details);


4. All types of oil product invoice must have commodity and service tax classification code abbreviation (see Annex 2 for details);


5. The type of invoice shall be in accordance with the previous provisions (special invoice must be issued except for the situation that ordinary invoice, electronic ordinary invoice and ordinary invoice (volume format) are required to be issued explicitly).


Please refer to the attachment for the specific invoice style. If the invoice is not issued in accordance with the above requirements, the financial department will not apply for reimbursement. Please cooperate with colleagues from all departments of each branch company.


Annex 1: invoice information issued by the company


Company name: XXX Co., Ltd


Taxpayer identification number: 9xxxxxxxxxxxxxxxxxxxx


Address and Tel: Beijing XXXXXXXXXXX    010-XXXXXXXX


Bank of deposit and account number: XX sub branch XX Office of Bank of China   XXXXXXXXXXXXXXXX


Annex 2: classification code of goods and services tax



The template of gas station notice is attached:



Remember 10 o'clock in oil ticket


1. Refined oil production enterprises and distribution enterprises, Since March 1, 2018, if you sell gasoline, diesel, aviation kerosene, naphtha, solvent oil, lubricating oil, fuel oil and other refined oil, you must issue VAT special invoice or VAT ordinary invoice (including electronic invoice and volume ticket) through the product oil invoice issuing module in the new VAT invoice management system.


2. Refined oil production enterprises and distribution enterprises: The sales of refined oil must be entered into the inventory (including the opening inventory on March 1, 2018 and the quantity of oil products purchased in the future), and then the invoice system can issue a special VAT invoice.


3. When issuing invoice: Goods and services tax classification code can only be selected from oil products.


4. Product oil invoice does not support sales list.


5. When issuing the special invoice for oil products, The "quantity" column must be entered, and "ton" or "liter" must be selected in the "unit" column (if there is no unit on the roll ticket, the default unit is "liter").

6. When the invoice is printed and saved, The system automatically checks that the quantity issued this time shall not be greater than the inventory quantity that can be issued for the same type of refined oil.


7. Print "refined oil" in the upper left corner of the special VAT invoice, ordinary VAT invoice and electronic ordinary VAT invoice. For goods returned, a red ink invoice shall be issued, and the second line in the upper left corner shall be printed with "negative number of sales".


8. Fill in and issue the information form of red ink VAT special invoice for refined oil


(1) If the seller needs to return the goods and issue the special VAT invoice again due to the reasons such as return of goods and issuing errors, it is necessary to first issue a red letter VAT invoice information table.


(2) When filling in and Issuing the information form of special invoice for red ink VAT, the function of information selection of special invoice for refined oil is added. You can select "change of sales quantity" or "only change of sales amount" to issue the information table of special invoice for red ink VAT.


(3) When issuing the information sheet of the special red ink VAT invoice, it is necessary to select whether it involves the sales quantity or the sales amount, that is, "only involving the sales amount" or "involving the change of the sales quantity" should be checked in the information selection section of the product oil special invoice when issuing. If the sales quantity is selected, the corresponding quantity must be filled in;


(4) If special red ink invoice information sheet needs to be issued due to discount allowance and other reasons, the "only involved in sales amount" shall be checked at the information selection place of oil product special invoice when issuing, and the sales quantity shall be filled in by the system shielding when issuing the information table of special red ink invoice.


9. Invoice void


Product oil production or distribution enterprises can void the ordinary VAT invoice issued in the current month and not copied and reported, but cannot void the special VAT invoice.


10. System flow chart


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